Polycarbonate (PC) polymer is an engineering plastic which has large tensile strength and impact resistance and is wildly used as functional parts like micro mold. Direct machining of PC materials produces lots of burrs and rough surface due to large ductility and weak heat resistance and hence it is very difficult to machine PC materials using cutting tool to make micro-parts. In this study, elliptical vibration cutting (EVC) or 2-dimensional vibration cutting was performed to minimize the size of micro V-grooves on PC material. From the experimental results, it was observed that as the cutting depth and pattern size become smaller, the better machining quality was obtained, which is attributed to the positive effect of EVC that is dependent on the ratio of vibration amplitude to cutting depth. As the height of V-groove becomes less than $1.8{mu}m$, however, the machining quality becomes lower as the pattern size decreases.